Commercial Bank of Ethiopia

Fiscal Year 2012 EC (2020/2021 GC)

Unmodified

Revenue

ETB 68.6B

Net Profit

ETB 9.5B

Total Assets

ETB 819.3B

Total Equity

ETB 49.8B

Profit Breakdown

Key income statement items

Cash Flow Activities

Net cash from each activity

Asset Composition

Breakdown of total assets

Consolidated Statement of Profit or Loss and Other Comprehensive Income

FY 2012 EC

Item Amount (ETB)
Interest Income and Expense
Interest Income 53,769,762,801
Interest Expense -24,680,084,808
Net interest income 29,089,677,993
Impairment
Impairment losses on loans and advances -939,729,001
Net interest income after provisions 28,149,948,992
Non-Interest Income and Expense
Gain on foreign currency transactions -3,384,126,273
Equity investments in associates 31,417,582
Non-interest income 14,822,203,661
Non-interest expense -24,662,786,527
Profit and Tax
Profit before tax 14,956,657,435
Income tax -5,422,978,597
Profit for the year 9,533,678,838
Other Comprehensive Income
Remeasurements of defined benefit liability -3,187,929,983
Related tax 956,378,995
Items that will never be reclassified to profit or loss -2,231,550,988
Unrealized (loss)/gain arising from measurement at fair value 36,258,914
Related tax -10,877,674
Foreign currency translation differences for foreign operations 3,843,930
Items that are or may be reclassified to profit or loss 29,225,170
Other comprehensive income, net of tax -2,202,325,818
Total comprehensive income 7,331,353,020

Consolidated Statement of Financial Position

As at end of FY 2012 EC

Item Amount (ETB)
Assets
Cash and cash equivalents 97,524,063,189
Debt & Equity securities 445,140,387,326
Loans and advances to customers, net 232,510,755,443
Loans to micro-finance institutions, net 576,608,467
Receivables 8,904,265,586
Investments in associates 211,041,876
Non-current assets held for sale 1,030,518,314
Investment property 186,977
Property, plant and equipment, net 13,497,757,373
Intangible assets 219,179,194
Other assets 11,679,397,631
Right of use asset 3,929,727,524
Deferred tax assets 4,054,933,886
Total Assets 819,278,822,786
Liabilities
Deposits due to other banks 1,109,055,430
Customers' deposits 593,041,145,062
Current tax liabilities 5,954,265,633
Provisions 1,389,959,157
Finance lease obligations 249,694,124
Dividends 7,771,189,170
Employee benefits 6,614,840,691
Other liabilities 153,326,630,375
Total Liabilities 769,456,779,642
Equity
Capital 40,000,000,000
Legal reserve 12,050,767,160
Capital reserve 173,439,202
Statutory reserve 241,925,670
IFB reserve 1,706,854
Fair value reserve 150,805,429
Foreign Currency Translation Reserve -300,587,409
Accumulated Profit or Loss 146,480,467
Remeasurement of defined benefit liability -2,642,494,229
Total Equity 49,822,043,144
Total Liabilities and Equity
Total liabilities and equity 819,278,822,786

Cash Flow Statement

FY 2012 EC

Item Amount (ETB)
Operating Activities
Profit before tax 14,956,657,435
Provisions/Impairment 1,015,527,419
Reduction of Allowance for Placement with other Banks -29,698,743
Provision against Non current asset held for sale -507,834
Depreciation and amortization 2,428,086,305
Income from associate recognized in profit or loss -31,417,582
Loss (Gain) on Disposal of Property, Plant and Equipment -9,914,174
Loss (Gain) on Disposal of NCA held for sale -16,338,397
Finance lease charge 8,829,081
Operating cash before working capital changes 18,321,223,510
Change in Debt and Equity Securities -49,943,508,767
Change in Loans and advances -36,155,756,269
Change in receivables -1,477,626,391
Change in other assets -3,467,212,173
Change in Restricted fund -10,378,472,526
Change in customers' deposits 52,100,995,830
Change in provisions 727,929,013
Change in employee benefits 660,359,273
Change in other liabilities 50,588,589,827
Cash generated from operations 20,976,521,327
Income taxes paid -5,992,447,406
Net cash generated by operating activities 14,984,073,921
Investing Activities
Payments for property, plant and equipment -3,448,676,289
Proceeds from disposal of property, plant and equipment 26,076,010
Proceeds from disposal of NCA held for sale -36,465,347
Payments for Investments -39,557,051
Payment for intangibles -138,373,520
Payment right of use assets 2,143,972,742
Net cash used in investing activities -1,493,023,455
Financing Activities
Dividend paid -8,000,000,000
Finance lease obligation paid -126,716,277
Net cash outflow from financing activities -8,126,716,277
Net Change in Cash 5,364,334,189
Closing Cash & Equivalents 54,753,136,481

Extracted from audited financial statements via OCR. Figures in Ethiopian Birr.